《中级财务会计》课程教学大纲 (2).pdfVIP

课 程 教 学 大 纲 课程编号： 086221 课程名称： 中级财务会计 目 录 一、课程定位 ······························54 （一）课程性质······························································································································56 （二）课程在人才培养过程中的作用···························································································56 （三）本课程与其他课程的关系···································································································56 二、教学目标 ······························56 （一）知识目标······························································································································56 （二）能力目标······························································································································56 （三）素质目标······························································································································57 三、教学中应注意的问题 ·························57 四、教学课时分配表 ···························57 五、考核方法 ······························58 六、教学内容 ······························58 第一章 总论·································································································································58 第一节 会计概述····································································································58 第二节 财务报告的目标························································································59 第三节 会计基本假设与会计基础········································································59 第四节 会计信息质量要求····················································································59 第五节 会计要素及其确认与计量原则································································60 第六节 财务报告···························································